Ann: Orocobre and Galaxy Merger - Announcement, page-645

"however.. what may happen is the roll over/non roll over of the CGT discount.. because the instrument/equity changes name, i'm not 100% sure if the 12 month 50% CGT discount applies from the date of purchase of GXY shares, or from the date of issue of the ORE shares"


Seems that it is the combined timeframe (i.e. from when you originally purchased the GXY shares).


From ATO:



https://www.ato.gov.au/general/capital-gains-tax/shares,-units-and-similar-investments/takeovers-and-mergers,-scrip-for-scrip-rollover/




Not advice
DYOR